1. Certification ALL tax preparers MUST be certified
TRS certifies Instructors
Instructors certify tax preparers

2. Instructor Certification
TRS “prefers”
Use Link & Learn
Take exam online
Send certificate and answer sheet to TRS
You will be sent answer book
Then you can certify others
Paper answer sheets will take longer

3. Link & Learn Go to www.irs.gov, Keyword/Search: “Link & Learn”
Choose certification level:
BASIC
INTERMEDIATE
ADVANCED
Take TEST after each certification level
Must pass all 3 at 80% level